OpenAIs board of directors has responded to Elon Musks bid to buy the company. In a statement on X, OpenAI chair Bret Taylor said, OpenAI is not for sale, and the board has unanimously rejected Mr. Musks latest attempt to disrupt his competition.Musk and a coalition of backers offered to buy OpenAI for $97.4 billion earlier this week. OpenAI CEO Sam Altman quickly responded to the news on X, saying no thank you but we will buy twitter for $97.4 billion if you want.Musks bid could still complicate things for OpenAI, which is in the midst of transitioning into a for-profit company. The board has to do whats best for the nonprofit, and thatll mean having to prove that Altmans spinoff plan leaves it in a better place than Musks offer would have. On Wednesday, Musks lawyers said in a court filing that the billionaire will withdraw his offer if OpenAI agrees to remain a nonprofit company.Taylor suggested that concession was off the board. Any potential reorganization of OpenAI will strengthen our nonprofit and its mission to ensure AGI benefits all of humanity, Taylor wrote.